企业国际化过程中的法律问题研究

本文从企业国际化过程中的“国家”面向。追问了企业在进入某国市场时该国法律对企业国际化选择可能具有的作用：从合约的角度分析了如何运用交易成本及准备成本对企业国际化的约束、上头成本对企业国际化的保护及其限度问题。     

对价欺诈交易刑民界限的法教义学分析

对价欺诈交易是指行为人采取虚构事实或者隐瞒真相的方法,通过交付相当代价欺骗他人进行交易的行为。对价欺诈交易侵犯的法益是财产权,商业自治权在厘定对价欺诈交易的民刑界限时可以发挥重要的功能导向性作用。作为刑事犯罪的对价欺诈交易中的“财产损失”,包括客观损失以及交易的物品因不具有商业价值而遭受的损失,但应排除边际损失。对价欺诈交易中“欺诈”的刑事处罚范围,因对价之存在需要从性质、对象以及价值判断上进行限制,同时要加以体系性限缩。对行为人归责,需要考虑被害人是否尽谨慎义务。被害人之谨慎义务应采取折中说。认定刑事诈骗之“非法占有目的”,原则上应采取结果性非法占有目的,特殊情形下可采取行为性非法占有目的。     

税法的交易定性理论

交易定性在税法分析中占有举足轻重的地位。交易定性围绕认定纳税主体、税收客体的有无、定性和量化以及由此延伸的税收管辖权等税企争议的关键环节展开。在单一合约交易,法律关系与交易定性具有同一性,税法与私法呈协调与融合状态;在复合交易、"名—形"冲突或"名—实"冲突的虚假交易,合同性质与交易定性分道扬镳,税法与私法呈现冲突与龃龉。实务中,交易定性应从行为和所得主体的"名—实"冲突或"形—实"冲突、"法律关系"和"交易定性"的协调与冲突、税收客体的"定性"与"定量"的决定关系中来把握,凸显税收活动的法律属性、交易定性与法律关系的辩证关系和税法追求实质正义的精神气质。     

从韦伯到科斯:青年电子商务创业研究

在韦伯和科斯的预设中,市场不仅仅是利用价格机制配置资源的简单的交换场所,而是融合精神追求和理性选择的社会组织系统。市场经济的主流趋势催生了电子商务,而电子商务的技术特征又进一步推动着完善市场在资源配置中起基础性作用,更为公开公正和快捷的信息传递将彻底摧毁操纵市场和垄断市场的各种"潜规则"。青年只要成为电子商务的参与者(包括经营行为和消费行为),就是在其中接受市场经济民主化的训练和考验。     

Market and institutional determinants in the regulation of conveyancers

Demand for law professionals in the conveyancing of property is decreasing because of market and institutional changes. On the market side, many transactions feature large, well-known parties and standardized transactions, which make professionals less effective or necessary for protecting the parties to private contracts. On the institutional side, public titling makes it possible to dispense with a broadening set of their former functions. Recording of deeds made professionals redundant as depositories of deeds and reduced demand for them to design title guarantees. Effective registration of rights increasingly substitutes professionals for detecting title conflicts with third parties and gathering their consent. Market changes undermine the information asymmetry rationale for regulating conveyancing, while institutional changes facilitate liberalizing not only conduct but also license regulations. These arguments are supported here by disentangling the logic of titling systems and presenting empirical evidence from the European and USA markets. The author thanks John D. Cooke, Fernando Gómez Pomar, Pamela O'Connor, Joyce D. Palomar, Ruth Paserman, Mark C. Schechter, Frank Stephen, Christine C. Wilson and participants at the Ninth EU Competition Law and Policy Workshop, the Eigth ISNIE conference and Université de Paris X for their comments and Ana Estrada for her research assistance. Usual disclaimers apply.     

诉讼费下调的经济分析

诉讼费下调本着“司法为民”的理念出发,意图通过此举缓解“打官司难”的问题,其出发点是好的,路径选择未必正确。其忽视了诉讼费仅是当事人诉讼成本的一部分,单纯减少诉讼费表面上促使了当事人参与诉讼,但同时增加了当事人的讼累,造成案件的急剧增加,致使已处困境的法院更加难以解脱。长久来看,诉讼费下调未必对民众有利,也未必对国家有利。     

信用卡犯罪的经济分析

信用卡犯罪会给人们造成巨大的损失,对其犯罪成本和犯罪收益进行分析将有助于我们弄清犯罪分子的决策过程。为有效防范信用卡犯罪的发生,需要制定一套合理的刑罚制度。此外,还应从经济学角度去考虑防范信用卡犯罪的具体措施,从而收到良好的刑罚效益。     

从交易费用和契约看新制度经济学研究范式

随着我国市场经济改革的深化,我们面临着经济发展中有关契约设计、制度安排、组织创新等一系列深化改革的新问题,提高资源配置效率、降低交易成本的制度安排对改革的成功至关重要。交易费用和契约分析使经济学的研究进入了更为现实的世界和非市场的领域,提高了经济学理论对现实存在的经济组织和经济现象的解释力,为管理学特别是组织理论的发展提供了有力的支持。     

Industrialists hand in hand with environmentalists: how eco-labeling schemes can help firms to raise rivals’ costs

Industrialists may promote eco-labeling schemes in order to gain the support of environmentalists and ultimately gain market protection. Beyond the environmental effects of such coalitions, these schemes can provide industrialists a legitimate way to disadvantage rivals, frequently foreign rivals, by raising their costs. We consider a Stackelberg model that determines the conditions under which a domestic firm has incentive to impose an eco-label in order to raise the costs of its foreign rivals. The effects of eco-labeling on domestic social welfare are ambiguous. Policy recommendations are drawn. Notably, factors that may help policy makers to identify situations more vulnerable to undesirable outcomes from a welfare viewpoint are developed.      

Reengineering the Child Support Scheme: An Australian Perspective on the British Government's Proposals

After years of problems with the Child Support Scheme in Britain, the Government has decided to attempt reform again, less than four years after a previous major change was implemented in 2003. The author evaluates these reform proposals, drawing upon his experience in leading a recent major review of child support policy in Australia. While many of the reform measures offer a sensible way forward for child support policy, Britain risks going backwards in terms of community acceptance of the child support obligation. The Government needs to consider the likely impact of its policy settings on private agreements about child support. Ways are proposed both to protect the Treasury and to promote the wellbeing of children by adopting different policy settings that ensure the resident parent has an incentive to bargain for the level of child support required by the new formula. The new formula itself is evaluated in the light of the international research on the costs of children. Ways are also suggested for developing a co-ordinated approach across government to the provision of support services for parents who do not live together.